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2023 (6) TMI 324 - AT - CustomsSeeking change in Classification - Shower head of steel - to be classified under CTH 84248990 or CTH 73242900 - Shower head/Hand shower of plastic - to be classified under CTH 84248900 or under CTH 39249010? - Shower panel - to be classified under CTH 84818010 or under CTH 94060099 - Shower head of Chrome plated brass - to be classified under CTH 84248900 or under CTH74182010 - Sensor Faucet - to be classified under CTH 84818010 or under CTH 74182010 - discharge of burden to prove. HELD THAT - It is seen that the ground of appeal contains no argument whatsoever to counter the arguments given by the Commissioner (Appeals) except to assert that the case law cited does not apply. The onus of giving evidence of change of classification is on revenue. Revenue has failed to discharge the onus. The arguments given in the impugned order have not been countered in the grounds of appeal. The appeal has been filed without any reasonable grounds to challenge the arguments given in the order in Commissioner (Appeals) - the grounds given by the Commissioner (Appeals) in his order are reasonable and justified - appeal dismissed.
Issues Involved:
1. Classification of shower heads made of steel, plastic, and chrome-plated brass. 2. Classification of shower panels. 3. Classification of sensor faucets. Summary: 1. Classification of Shower Heads: The primary issue was the classification of shower heads made of steel, plastic, and chrome-plated brass. The appellant sought classification under CTH 84248990 as 'mechanical appliances,' while the Department classified them under CTH 73242900 (steel), CTH 39249010 (plastic), and CTH 74182010 (chrome-plated brass). The appellant argued that shower heads are accessories to bathroom fittings and should be considered mechanical appliances that regulate the flow of water. The adjudicating authority, however, classified them as sanitary ware. The Tribunal found that shower heads do not fit the definition of sanitary ware as per the Explanatory HSN Notes and upheld the appellant's classification under CTH 84248990. 2. Classification of Shower Panels: The adjudicating authority classified shower panels under CTH 94060099 as prefabricated buildings, arguing that they are complete and ready to use. The appellant contended that shower panels are clusters of body jets, multiple shower heads, valves, and spouts, and should be classified under CTH 84818010 as taps, cocks, and similar appliances. The Tribunal found that shower panels do not fit the definition of prefabricated buildings and should be classified under CTH 84818010. However, considering the dilemma of dual classification, the Tribunal applied Rule 3(c) of the General Rules for Interpretation, concluding that the correct classification is under CTH 84818010. 3. Classification of Sensor Faucets: The adjudicating authority classified sensor faucets under CTH 74182010 as sanitary ware of copper/brass without justification. The appellant argued that faucets are devices for regulating the flow of water and should be classified under CTH 84818010 as taps, cocks, and similar appliances. The Tribunal upheld the appellant's argument, stating that faucets are not sanitary ware and should be classified under CTH 84818010. Conclusion: The Tribunal dismissed the Revenue's appeals, finding no reasonable grounds to challenge the arguments given by the Commissioner (Appeals). The Tribunal upheld the classifications claimed by the appellant for shower heads, shower panels, and sensor faucets, directing the adjudicating authority to reassess the respective Bills of Entry accordingly. The Tribunal emphasized the importance of providing evidence for changing classifications and found the Revenue's arguments insufficient.
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